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Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 20 Documents
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Search results for , issue "Vol. 20 No. 3 (2025)" : 20 Documents clear
Analysis of the Effect of Price on Purchase Decision through Promotion as a Mediating Variable : A Study at PT Capella Dinamika Nusantara Pekanbaru Sari, Maya Rizki; Liaochunliu; Muda, Iskandar
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21874

Abstract

At PT Capella Dinamika Nusantara Pekanbaru, this research aims to explore how pricing affects buying choices, with promotions acting as a middle factor. Building on a previous model that only looked at the direct influence of price and advertising on what consumers do, this study introduces a new approach. Data was collected from 100 people who bought Honda Beat motorcycles, chosen using the Slovin formula, and applied a quantitative method. The responses were evaluated using a five-point Likert scale, and the data was examined through Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) method. The study shows that price has a strong influence and positively affects both marketing strategies and purchase decisions. Additionally, promotions are crucial in shaping how price impacts buying choices and significantly affect those decisions. These results suggest that just having a good price won’t necessarily increase the chance of a sale without strong marketing strategies. Therefore, businesses should implement marketing tactics that emphasize the significance of competitive pricing to influence consumer purchasing behavior.
Enhancing Consumer Satisfaction in Coffee Shops Through Service Quality and Strategic Promotions Tarigan, Miska Irani; Butar-butar, Hana Putri
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21898

Abstract

The researchers suggest that Kedai Kopi Dolok should work on improving their promotions, such as better messaging about discounts and when they occur, and maintaining high service quality, such as ensuring the place is clean and the staff is friendly. This way, they can continue to satisfy customers! The study's findings demonstrated that providing excellent customer service is essential to ensuring client satisfaction, and promotions are also quite beneficial. In fact, promotions and the quality of the coffee shop's service accounted for 93.2% of customer satisfaction. The remaining 6.8% could be attributed to things like price or the type of products they offer. They used a special computer program called SPSS to understand the answers. The study found a formula that shows how service quality and promotions contribute to customer satisfaction. This shows that service and promotions do indeed satisfy customers, with strong evidence from the trials they conducted. The study examined how good service and promotions at a coffee shop in Tebing Tinggi led to customer satisfaction. To find out, the researchers asked 97 people who visited Kedai Kopi Dolok Ramayana about their feelings about the experience.
Effectiveness of Substantive Audit Procedures on Cash and Financial Instruments: A Comparative Study of Jiwasraya and BPK Sulawesi Deby Arachel; Azis, Nurul Latifa; Putri, Fricilya Orpi; Ita, Ita; Fadly, Muh; Asliana, Nur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21913

Abstract

This study aims to analyze the effectiveness of substantive testing in detecting fraud within cash and financial instrument accounts by comparing two audit cases Jiwasraya and BPK Sulawesi. Employing a qualitative comparative case study approach, data were obtained from audit reports, official publications, and relevant secondary sources. The findings reveal that in the Jiwasraya case, substantive testing proved less effective due to weak risk assessment of investments and inadequate fair value testing. Meanwhile, in the BPK South Sulawesi case, the low effectiveness of substantive testing was mainly attributed to the audit’s administrative focus. This study underscores the importance of enhancing professional skepticism and deepening substantive procedures to strengthen fraud detection in audit practices.
The Effect of Profitability and Firm Size on Firm Value Moderated by PROPER Nur Islami, Rahmi; Sanjaya, M Feldi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21954

Abstract

This study aims to determine the effect of profitability and company size on company value with environmental performance (PROPER) as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research questions asked are whether profitability and company size affect company value, and whether environmental performance (PROPER) can moderate this relationship. The research method used is a quantitative approach with moderated regression analysis (MRA) techniques, and secondary data was obtained from company annual reports and PROPER publications from the Ministry of Environment and Forestry (KLHK). The results show that profitability does not significantly affect company value, company size has a significant negative effect on company value, and environmental performance (PROPER) does not moderate the effect of profitability or company size on company value. These findings indicate that financial aspects are still the dominant factor in determining company value, while environmental performance is not yet fully considered by investors. The results of this study are expected to be taken into consideration by companies to improve transparency and environmental responsibility in order to strengthen company value in the eyes of investors.
Integrated Solutions for Sustainable Growth: Merging Inflation Control, Food Security, and Digitalization in Sumatra Indonesia Zubir, Zubir; Piliang, Arfah; Jonnedi, Jonnedi; Winardo, Tommy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22099

Abstract

This study examines the impact of inflation control, food security, and digitalization on regional economic stability in Sumatra, Indonesia. Using Structural Equation Modeling (SEM)-PLS, this study analyzes the direct and indirect relationship between inflation control policies, food security, the downstream supply chain, fiscal policy, regional investment, and digital transformation. In addition, this study introduces real sector innovation and institutional capacity as mediating variables to explain how these policies affect economic stability. The results showed that the overall hypothesis proved to be significant (p < 0.05), with the coefficient of influence of inflation control of 0.45 (t-value 5.42), food security of 0.38 (t-value 4.18), food downstream of 0.31 (t-value 3.91), fiscal policy of 0.42 (t-value 4.98), regional investment of 0.36 (t-value 4.21), and digitalization of the economy of 0.33 (t-value 4.05). The results show that well-coordinated policy synergy, integrating inflation control, food security enhancement, and digitalization, significantly reduces inflation and increases regional economic stability. Real-sector innovation plays a vital role in mediating the relationship between food security and financial stability, while institutional capacity is proving critical to the effectiveness of fiscal policy implementation. Sumatra's local governments must accelerate digital transformation and food security policies, increase real-sector innovation, and strengthen institutional capacity to drive sustainable economic growth.
The Impact of Boycott Sentiment on Returns and Risk in Consumer Sector Stocks Nurhayati, Immas; Suharti, Titing; Hurriyaturrohman, Hurriyaturrohman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22165

Abstract

The purpose of this study is to examine the impact of product boycott sentiment on the returns and risks of six stocks in the consumer sector listed on the Indonesia Stock Exchange. The six stocks are UNVR, FAST, MAPI, MAPA, MAPB, and PZZA. The results show that PZZA experienced the highest decline in returns of -362.84%, followed by FAST at -303.91%, UNVR at -221.65%, MAPB at -180.84%, and MAPA at -72.09%. The only stock that experienced an increase in returns was MAPI at 88.09%. Based on the risk proxied by variance, FAST experienced a fairly high variance rotation from 0.00031 to 0.00175. UNVR, MAPA, and MAPB showed a decrease in variance, indicating a calmer market despite their negative performance returns. PZZA was the only company with stable risk but significantly negative returns. MAPI was the only stock with positive returns and increasing variance. Based on the mean difference test, PZZA's p-value of 0.02695 (<0.05) indicates a positive and significant effect of the boycott on PZZA's declining returns. Other issuers, UNVR, FAST, MAPI, MAPA, and MAPB, were not statistically significant, having p-values ​​>0.05
The Effect of Islamic Leadership, Islamic Spirituality, and Islamic Work Ethic on Job Satisfaction: Studies in PT bank Syariah Indonesia Riani, Desmy; Hasnin, Hannisa Rahmaniar; Maulani, Denia; Megawati, Dewi; Syahdiany, Geny; Septiyani, Fitria Ika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21370

Abstract

This study aims to analyze the extent to which Islamic Work Ethic, Islamic leadership, and Islamic spirituality influence the job satisfaction of Bank Syariah Indonesia employees. The study uses a quantitative approach with an explanatory design and a cross-sectional survey of 300 employees of Bank Syariah Indonesia at the head office and regional offices selected through purposive sampling. Data were collected using a five-point Likert scale online questionnaire and analyzed with a Partial Least Squares-based structural equation model using SmartPLS 3. The results show that Islamic leadership, Islamic spirituality, and Islamic work ethic have a positive and significant effect on job satisfaction, with Islamic leadership being the factor that has the greatest influence. These findings indicate that the alignment between work ethic, leadership style, and Islamic spirituality with the sharia organizational culture plays an important role in increasing employee job satisfaction and forms the basis for strengthening Islamic value-based human resource management policies at Bank Syariah Indonesia.
Student Perceptions of the Implementation of Green Human Resource Management in Higher Education: Analysis of Determining Factors Wibowo, Agung; Kusumah, Anuraga; Prasetia, Angga
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22265

Abstract

This study aims to explore students' perceptions of the implementation of Green Human Resource Management (GHRM) in higher education. With increasing awareness of environmental issues, GHRM has become important in the context of higher education. This study used a quantitative approach by distributing questionnaires to students at several universities in Indonesia. The results showed a positive relationship between students' understanding of GHRM and their attitudes toward sustainability. This study also identified determinants that influence students' perceptions, including education, experience, and involvement in environmental activities. This study recommends that universities pay attention to improving education, providing support for students, and creating a supportive organizational environment for students to be more involved in GHRM. These findings are expected to provide insights for universities in developing more effective GHRM policies
Mapping the Global Landscape of Export Readiness: A Two-Decade Bibliometric Analysis Hasnin, Hannisa; Riani, Desmy; Kuraesin, Ecin; Syahdiany, Geny
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22796

Abstract

This study examines the evolving landscape of export readiness through a hybrid approach combining Bibliometric Analysis and a Systematic Literature Review (SLR). Utilizing data from the Scopus database spanning the period from 2005 to 2025, the research identifies 97 relevant scientific articles through the rigorous PRISMA protocol. Analysis was conducted using Biblioshiny and VOSviewer to map authorship networks, citation trends, and thematic clusters. Findings reveal a steady 15.22% annual growth in research interest, with institutions such as North-West University and the University of Wisconsin-Madison emerging as leading contributors. Thematic mapping highlights a transition from traditional themes like export performance and general economics toward emerging concerns such as digital adoption, structural reforms, and decision-making processes. The results pinpoint a significant research gap: the lack of interconnection between export readiness, advanced technology, and institutional governance, particularly within developing economies. This study provides a comprehensive knowledge map that serves as a foundation for future researchers and policymakers to develop more integrated frameworks for internationalization.
Market Anomaly (January Effect) in the Indonesian Capital Market Maulani, Denia; Hanifan, M. Zakie; Azmia, Nora; Aliyah, Hikmatul; Salamah, Defina Hantin Fikri
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22242

Abstract

The company's strategy to improve its financial performance is to sell stocks that are expected to incur losses. This study uses secondary data on closing stock prices on the Indonesia Stock Exchange (IDX30) for the study period of 2020 to 2024. The January effect occurs when there is a difference in return values in January compared to other months. The variables used in this study include stock returns, abnormal returns, and trading volume activity. A company's strategy to improve its financial performance involves divesting stocks projected to incur losses at low prices at the end of the year and repurchasing large amounts, boosting the prices of stocks deemed to have good future prospects. The market anomaly discussed in this study is the January Effect. Investors and financial managers will divest stocks projected to incur losses. Another reason is to reduce taxes on stock ownership. When January is optimistic and data analysis is strong, they will repurchase large amounts, boosting the prices of stocks deemed to have good future prospects.This study was conducted to determine the best ARIMA model for the January Effect anomaly, reflecting the differences in stock returns in January compared to other months for companies listed on the Indonesia Stock Exchange (IDX). The dynamic market conditions in each research period illustrate the need for a study on testing market anomalies in the Indonesian Capital Market by providing important information regarding the potential and a real picture of the prospects and potential returns at the beginning of the year. The study results show several model estimations for abnormal return including ARMA (2,0), ARMA (0,3) and ARMA (2,3). The best ARIMA model estimation is ARMA (2.3) represented by the equation Y_t=β_0+β_1 Y_(t-1)+β_2 Y_(t-2)+e_t+α_1 e_(t-1)+α_2 e_(t-2)+α_3 e_(t-3). The January effect is indicated by the discovery of abnormal returns, fitting within the semi strong form of the efficient market hypothesis. Meanwhile, the best model for trading volume activity is ARMA (1,1) with the equation for the model being Y_t=β_0+β_1 Y_(t1)+α_0 e_t+α_1 e_(t-1). Market anomalies are indicated by the discovery of abnormal returns, which is in line with the efficient market hypothesis.

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